GST or Goods and Services Tax replaced a slew of central and state levies from July 1. According to the new rules, firms are required to file simplified, self-assessed GST returns by August 20. Amid all this, the Central Board of Excise and Customs has once again listed some common-use items - and their pre-GST tax rates - where the tax incidence is lower or equal ever since GST came into effect. It has mentioned several "items of common use" comparing GST rates with the earlier indirect taxes. Items that now attract nil taxes under GST include wheat/rice, unbranded flour, curd, butter milk, unbranded natural honey and children's drawing books. The earlier tax incidence on such items was in the range of 2.5-7 per cent, according to the CBEC.

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"The pre-GST tax incidence would be higher if the tax incidence on account of CST (Central Sales Tax), octroi, entry tax etc. (which is more than 2 per cent) is also included," said the CBEC, part of the revenue department under the finance ministry.

For example, Also, items such as UTH (ultra high temperature) milk, tea, milk powder, sugar, vegetable edible oils, spices and footwear (priced up to Rs. 500) will attract taxes of 5 per cent under GST, compared with the earlier tax incidence of 6-10 per cent.

Here's the list of GST rate on some common use items, as given by the CBEC: